MINORITY INTEREST

'Minority interest' in business is an accounting concept that refers to ownership of a company that is less than 50% of outstanding shares. Minority interest is reported on the consolidated balance sheet of the owning company between liabilities and equity sections to reflect the claim on assets belonging to other, non-controlling shareholders. Also, minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders.
Minority interest is an integral part of the enterprise value of a company.

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See also

External links

See also

★ Articles of Incorporation

★ Share capital

★ Stock

★ Voting interest

★ Business valuation

External links

★ Minority Interest

★ Minority Interest at Investopedia.com